| 新企业会计准则对于资产减值稳健性的影响 |
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| 引用本文： | 吴怡闻,廖斯颖.新企业会计准则对于资产减值稳健性的影响[J].科学技术与工程,2009,9(23). |
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| 作者姓名： | 吴怡闻 廖斯颖 |
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| 作者单位： | 1. 上海交通大学安泰经济与管理学院,上海,200030
2. 上海财经大学会科学院,上海,200433 |
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| 摘 要： | 2006年财政部发布了新会计准则,明确规定长期资产减值一经计提不得转回,希望籍此可以降低企业盈余操控空间,提高资产稳健性,进而提高会计信息有用性.以2002年、2005年和2007年A股上市公司为样本,研究新准则前后资产减值准备的差异,结果表明,新准则下资产减值稳健性得到显著提高.
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| 关 键 词： | 新准则 资产减值 稳健性 |
| 收稿时间： | 8/14/2009 4:45:48 PM |
| 修稿时间： | 2009/10/29 0:00:00 |
Effects on Conservatism Caused by New Accounting Standards |
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| Wu Yiwen and Liao Siying.Effects on Conservatism Caused by New Accounting Standards[J].Science Technology and Engineering,2009,9(23). |
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| Authors: | Wu Yiwen and Liao Siying |
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| Institution: | Bank of Communications, Global Markets Dept. |
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| Abstract: | The Ministry of Finance released the new accounting standards in 2006, in which explicitly figure out that once the company has recognized the impairment, no loss is allowed to reverse. The new regulation intended to prevent the companies from profit manipulation through asset write-downs to enhance the conservatism and improve the information of the financial report. Using the data of all listing companies in 2002, 2005 and 2007, compares the impairment before and after the new accounting standard and gets the conclusion that new accounting standard enhances the conservatism. |
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| Keywords: | new accounting standards mpairment conservatism |
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